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If you are unsure, you probably do not participate in a buydown program with a cigarette manufacturer. You would have a contract or agreement with a cigarette manufacturer if you were a participant. If you are still unsure, you should contact your cigarette manufacturer’s representative to verify.
Please check our website for other reference materials that may answer your questions. You can email additional questions to WRAP@revenue.alabama.gov or call 334-353-0440.
This assessment does not close the period, so you could still be selected for full audit that might include this period or other periods.
The department can only discuss your tax information with you or an authorized employee of your business. You may submit a completed Power of Attorney allowing the department to speak with your designated agent.
Please contact the Wholesale to Retail Accountability Program unit by email at WRAP@revenue.alabama.gov or telephone at 334-353-0440. You must tell us why you think this assessment is incorrect. You will be asked to provide sales documentation and/or purchase records like an audit. During this process, we may determine you owe more than the assessment or refer your account to the field for a full audit.
You may also request an informal conference to discuss this assessment. If you request an informal conference within 30 days from the date of the Notice of Preliminary Assessment, the conference will be granted. For more information about requesting an informal conference, please visit the Alabama Department of Revenue’s website.
Yes. However, if you have material inventory changes you want considered, you must submit detailed inventory records from the beginning of the assessment period and the end of the assessment period. Also, you may submit other documentation that may affect inventory such as police reports for theft or insurance documents for fire or disaster.
You must contact your wholesaler(s) in writing to notify them that your Alabama Sales Tax Certificate is no longer valid. Then you will need to present the new sales tax certificate to the wholesaler(s).